https://www.taxtmi.com/caselaws?id=773038 Refund claims for services treated as exports could not be finally rejected where earlier unchallenged appellate and original orders had already recognised identical services as exports. The Delhi High Court noted that those prior orders had attained finality and that Circular No. 232/26/2024-GST further clarified the export character of hosting data services supplied from India. Because the impugned Orders-in-Appeal pre-dated those developments, the appellate authority was directed to reconsider the refund claims afresh after granting a personal hearing. The matters were remanded to the Commissioner (Appeals) for fresh decision within four months. en-us Thu, 29 May 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773038 Refund claims for services treated as exports could not be finally rejected where earlier unchallenged appellate and original orders had already recognised identical services as exports. The Delhi High Court noted that those prior orders had attained finality and that Circular No. 232/26/2024-GST further clarified the export character of hosting data services supplied from India. Because the impugned Orders-in-Appeal pre-dated those developments, the appellate authority was directed to reconsider the refund claims afresh after granting a personal hearing. The matters were remanded to the Commissioner (Appeals) for fresh decision within four months. Case-Laws GST Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773038